SPAC Shares Are Not Created Equal
How do you value a SPAC? With a surge in SPAC IPOs resulting from the COVID-impacted economy, SPAC valuations should not be given equal consideration.
Private Markets Took COVID in Stride
The private equity and credit markets held up remarkably well in the face of a global pandemic and are adjusting to the “new normal.” Market participants should go into 2021 with heightened vigilance as the impacts of the pandemic may not have yet entirely played out.
Paul Balynsky Shares Views on Unicorn Valuations in COVID with AICPA Professional Insights
How are privately held unicorns’ valuations faring in the age of COVID?
Private Equity & Debt Capital Markets Adjust to the New Normal
As we head into Q4 2020, the new normal in private capital markets has fully set in, generally defined by prudence and caution, albeit a work in progress.
COVID Impact on Non-Control Equity Holdings
Both public and private companies carrying minority equity stakes at cost under FASB ASC 321 may need to fair value them due to COVID-19.
Learn the Language of Earnouts
Learn how to fulfill your obligation to communicate earnout values to company management, your board of directors, and auditors.
A 50-Year Vintage: Great for wines, but not valuation (Opinion)
A prudent recap and opinion on the proposed steps the SEC is taking toward modernizing fund valuation guidance.
COVID-19: Event Timeline (Updated June 2020)
VRC continues to identify potential triggering events of the health and financial crisis as we help clients with financial reporting in our preparation of valuations.
COVID-19: Event Timeline
Tracking the socioeconomic disruption of the coronavirus pandemic.
SEC Proposes Rule Modernizing Fund Valuation Guidance
The SEC has Proposed Rule 2-a5, which will update its fund valuation guidance for the first time in 50 years, establishing a board’s responsibilities as it pertains to a fund’s determination of their investments.